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Use of Estimates (Tables) | 12 Months Ended
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Dec. 31, 2018
Accounting Policies [Abstract] |
Schedule of activity for accounts receivable allowance accounts | Summarized below is the activity for these allowance accounts.
| Year ended December 31,
| 2018 |  | 2017 |  | 2016
Balance at beginning of year | $ | 10.2 |  |  | $ | 10.1 |  |  | $ | 9.1 |
Allowances provided | 17.7 |  |  | 13.2 |  |  | 15.7 |
Write-offs, net of recoveries, credits issued and other | (15.7 | ) |  | (13.1 | ) |  | (14.7 | )
Balance at end of year | $ | 12.2 |  |  | $ | 10.2 |  |  | $ | 10.1 |
Schedule of accrued expenses | Summarized in the table below are the components of accrued expenses at December 31, 2018 and 2017.
| December 31,
| 2018 |  | 2017
Employee benefits | $ | 68.5 |  |  | $ | 68.9 |
Unearned revenue (1) | — |  |  | 100.1 |
Warranty | 12.0 |  |  | 13.8 |
Other(2) | 103.2 |  |  | 109.8 |
Total | $ | 183.7 |  |  | $ | 292.6 |
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(1) | Unearned revenue include billings in excess of costs and estimated earnings on uncompleted contracts accounted for under the percentage-of-completion method of revenue recognition, customer deposits and unearned amounts on service contracts. Effective January 1, 2018, we adopted ASC 606. In accordance with ASC 606, contract liabilities are separately presented within our consolidated balance sheet as of December 31, 2018. Refer to Note 5 for further information on contract liabilities.
(2) | Other consists of various items including, among other items, accrued legal, interest and restructuring costs, none of which is individually material.
Schedule of product warranty accrual | The following is an analysis of our product warranty accrual for the periods presented:
| Year ended December 31,
| 2018 |  | 2017 |  | 2016
Balance at beginning of year | $ | 33.9 |  |  | $ | 35.8 |  |  | $ | 36.3 |
Acquisitions | 1.0 |  |  | — |  |  | — |
Impact of initial adoption of ASC 606 | 0.4 |  |  | — |  |  | — |
Provisions | 11.9 |  |  | 13.0 |  |  | 15.2 |
Usage | (13.1 | ) |  | (15.4 | ) |  | (15.5 | )
Currency translation adjustment | (0.1 | ) |  | 0.5 |  |  | (0.2 | )
Balance at end of year | 34.0 |  |  | 33.9 |  |  | 35.8 |
Less: Current portion of warranty | 12.0 |  |  | 13.8 |  |  | 15.6 |
Non-current portion of warranty | $ | 22.0 |  |  | $ | 20.1 |  |  | $ | 20.2 |
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- Definition Tabular disclosure of the product revenues allowances and reserve accounts (their beginning and ending balances, as well as reconciliation by type of activity during the period). + References No definition available. + Details
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- Definition Tabular disclosure of the components of accrued liabilities. + References No definition available. + Details
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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249 + Details
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